Cigarette Excise Tax Map and Overview (cont'd...)
| State |
Tax Rate
(cents per pk. of 20) |
Year of last change |
Amount of last change |
Grade |
| Alabama |
$0.425 |
2004 |
$0.26 |
F |
| Alaska |
$2.00 |
2007 |
$0.20 |
B |
| Arizona |
$2.00 |
2006 |
$0.82 |
B |
| Arkansas |
$0.59 |
2003 |
$0.25 |
D |
| California |
$0.87 |
1999 |
$0.50 |
D |
| Colorado |
$0.84 |
2005 |
$0.64 |
D |
| Connecticut |
$2.00 |
2007 |
$0.49 |
B |
| Delaware |
$1.15 |
2007 |
$0.60 |
C |
| District of Columbia |
$1.00 |
2003 |
$0.35 |
D |
| Florida |
$0.339 |
1990 |
$0.099 |
F |
| Georgia |
$0.37 |
2003 |
$0.25 |
F |
| Hawaii |
$1.80 |
2007 |
$0.20 |
B |
| Idaho |
$0.57 |
2003 |
$0.29 |
D |
| Illinois |
$0.98 |
2002 |
$0.40 |
D |
| Indiana |
$0.995 |
2007 |
$0.44 |
D |
| Iowa |
$1.36 |
2007 |
$1.00 |
C |
| Kansas |
$0.79 |
2003 |
$0.09 |
D |
| Kentucky |
$0.30 |
2005 |
$0.27 |
F |
| Louisiana |
$0.36 |
2002 |
$0.12 |
F |
| Maine |
$2.00 |
2005 |
$1.00 |
B |
| Maryland |
$2.00 |
2008 |
$1.00 |
B |
| Massachusetts |
$1.51 |
2002 |
$0.75 |
C |
| Michigan |
$2.00 |
2004 |
$0.75 |
B |
| Minnesota |
$1.49 |
2006 |
-$0.003 |
C |
| Mississippi |
$0.18 |
1985 |
$0.07 |
F |
| Missouri |
$0.17 |
1993 |
$0.04 |
F |
| Montana |
$1.70 |
2005 |
$1.00 |
B |
| Nebraska |
$0.64 |
2002 |
$0.30 |
D |
| Nevada |
$0.80 |
2003 |
$0.45 |
D |
| New Hampshire |
$1.08 |
2007 |
$0.28 |
D |
| New Jersey |
$2.575 |
2006 |
$0.175 |
A |
| New Mexico |
$0.91 |
2003 |
$0.70 |
D |
| New York |
$1.50 |
2002 |
$0.39 |
C |
| North Carolina |
$0.35 |
2006 |
$0.05 |
F |
| North Dakota |
$0.44 |
1993 |
$0.15 |
F |
| Ohio |
$1.25 |
2005 |
$0.70 |
C |
| Oklahoma |
$1.03 |
2005 |
$0.80 |
C |
| Oregon |
$1.18 |
2004 |
-$0.10 |
C |
| Pennsylvania |
$1.35 |
2004 |
$0.35 |
C |
| Puerto Rico |
$1.23 |
2002 |
$0.40 |
C |
| Rhode Island |
$2.46 |
2004 |
$0.75 |
A |
| South Carolina |
$0.07 |
1977 |
$0.01 |
F |
| South Dakota |
$1.53 |
2007 |
$1.00 |
C |
| Tennessee |
$0.62 |
2007 |
$0.42 |
D |
| Texas |
$1.41 |
2006 |
$1.00 |
C |
| Utah |
$0.695 |
2002 |
$0.18 |
D |
| Vermont |
$1.79 |
2006 |
$0.60 |
B |
| Virginia |
$0.30 |
2005 |
$0.10 |
F |
| Washington |
$2.025 |
2005 |
$0.60 |
B |
| West Virginia |
$0.55 |
2003 |
$0.38 |
F |
| Wisconsin |
$1.77 |
2008 |
$1.00 |
B |
| Wyoming |
$0.60 |
2003 |
$0.48 |
D |
